IRS letters

CP59. Unfiled return notice.

The IRS says it has no record that you filed your prior-year personal tax return.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Confirm which tax year the notice covers and whether you actually filed a return for that year.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. If you owe a return, file it as soon as possible using the instructions on the notice.
  2. If you already filed within the last 8 weeks, the IRS says no action is needed yet. If more time has passed, use Form 15103 and the response method shown on the notice or the IRS instructions, and keep proof of filing or delivery.
  3. If you believe you were not required to file, use the notice's response instructions to explain why.

Timing

The IRS says to file immediately or explain why you do not need to file. Any response date printed on your notice controls.

What this page cannot tell you

This page cannot determine whether you were legally required to file for the year in question.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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